Doctor of Philosophy in Accounting

Postgraduate

The Kulliyyah of Economics and Management Sciences seeks to prepare students with the necessary knowledge and Islamic values to face the increasingly challenging world. It offers students the unique opportunity of integrating conventional knowledge with Islamic knowledge in all fields of studies. Established in 1983, the Kulliyyah is now well recognised, having faculty members of eminence in various specialisations. It is also equipped with the state-of-the-art facilities to promote teaching and learning.

English is the medium of instruction for all programmes offered by the Kulliyyah. Currently, there are four departments offering various programmes, namely the Department of Economics, the Department of Business Administration, the Department of Accounting, and the Department of Finance.

The Department of Accounting offers the Ph.D (Accounting) which combines both conventional and Islamic aspects; to produce experts who are competent in both conventional and Islamic accounting; to encourage further research in accounting which incorporates the Islamic perspective; and to provide experts who are able to formulate Islamically desirable policies in line with the rapidly changing accounting environment. The Department’s greatest strength is in the areas of Islamic Accounting, Management Accounting, Public Sector Accounting, Accounting Education & Ethics, Auditing, Taxation, Financial Reporting and Corporate Governance.

The department welcomes research proposals in all areas of accounting including those related to Islamic accounting:

Development of Comprehensive Islamic Accounting Theory

Development of Islamic Reporting for Islamic organizations

Accounting for Islamic Institutions (e.g. Zakat, Takaful, Waqf)

Islamic Perspectives of Corporate Governance

Accounting and Governance for Islamic Institutions

Tax Compliance and Tax Administration

Social and Environmental Accounting

Islamic Auditing

Accounting for Intellectual Capital

Financial Reporting and Regulation

Corporate Governance and Disclosure

New Public Financial Management

Risk Reporting and Management in Islamic Banks

* Subject to availability of supervisors

PROGRAMME STRUCTURE

The Ph.D (Accounting) programme consists 12 credit hours of coursework and 60 credit hours of dissertation. These four courses are to be completed within the first year of the programme i.e. two courses per semester.

COURSES

Course Code

Course Name

ECON 8910

Research Methods

ACCT 7010

Contemporary Issues in Accounting

ELECTIVE COURSES

ACCT8302

Qualitative Research

or

ACC 7015

Quantitative Methods

and

one accounting related course from the Master of Science in Accounting

Ph.D THESIS

Students will proceed to do research once they completed all the pre-requisite courses. At the research stage, student needs to prepare and defend their research proposal. Once the proposal is approved, the candidate will continue with his/her research. The final research work (thesis) needs to be defended in a viva voce.

DURATION OF STUDIES

Status

Minimum

Normal

Maximum

Full-time

2 academic years

3 academic years

6 academic years

Part-time

3 academic years

6 academic years

8 academic years

ADMISSION REQUIREMENTS

A relevant Bachelor’s degree with good grades from an accredited institution of higher learning or any other certificates recognised to be equivalent to a Bachelor's degree and with relevant professional experience AND

A relevant Master’s degree from an accredited institution of higher learning.

ENGLISH LANGUAGE REQUIREMENTS

In addition to the Kulliyyah requirements, an applicant must produce satisfactory proof of proficiency of English Language by:

The Test of English as Foreign Language (TOEFL) with a minimum score of 550 or

The International English Language Testing Services (IELTS) with a score of 6.0 or

The IIUM-administered English Placement Test (EPT) with a minimum score 6.0.